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Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfOversight of Information Technology Consultants and Contract Staffing (2018-S-38) 90-day response
To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s38-response.pdfTown of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9CUNY Bulletin No. CU-495
… annual leave for an equivalent amount of cash calculated on the ECP staff member’s rate of pay on 10/01/14. In addition, a memorandum dated 05/02/14 from … at the time of election during the election period and on 08/31/14. Must be Active in the ECP as of the date on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-495-2014-executive-compensation-plan-ecp-vacation-exchangeOpinion 91-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 91-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … with any city, town, village or fire district which has in its fire department an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-7SUNY Bulletin No. SU-213
… by the campus president who meet the following criteria on 06/30/14 AND on 11/19/14 (Administration PP17L Pay End Date) or 12/03/14 … addition, part-time employees who meet the above criteria on 04/30/14 and whose employment expired prior to 07/01/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedOpinion 90-7
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial statements. … of: Maintaining an asset management system that includes a current inventory of eligible infrastructure assets; … Operations REV. 01/05/2021 … The reporting of depreciation is required for the governmentwide financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… event, including State travel card charges (please refer to Section 4.A – Employee Travel Card Reconciliation of this … no reimbursement, or owes money to the State (i.e., Due to State.) Employees should only request reimbursement … where applicable, the travel rules and regulations. Due to State Amounts Online Agencies The SFS prevents an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionSUNY Bulletin No. SU-202
… by the campus president who meet the following criteria on 06/30/13, on the effective date of 07/01/13 AND on either 11/20/13 (Administration PP17L Pay End Date) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-202-2013-discretionary-award-managementconfidential-employeesTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/berkshire-town-2023-84.pdfRetiring Before Age 62 – New Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages … 58 18 59 15 60 12 61 6 62 0 … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… was to examine the Department’s cash receipts process for the period January 1, 2012 through February 27, 2014. … County is composed of six towns and three villages and has a population of approximately 99,600. The County is governed … The Department of Consumer Affairs is responsible for the registration and licensing of plumbing, electrical …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school food for the … the lowest reasonable cost available and have taken steps to ensure that the bid process is not influenced by …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementOversight of Runaway and Homeless Youth (2019-S-47) 180-Day Response
To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s47-response.pdfCUNY Bulletin No. CU-520
… annual leave for an equivalent amount of cash calculated on the ECP staff member’s rate of pay on 10/01/15. In addition, a memorandum dated 6/17/2015 from … at the time of election during the election period and on 08/31/15. Must be Active in the ECP as of the date on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-520-2015-executive-compensation-plan-ecp-vacation-exchangeCUNY Bulletin No. CU-560
… annual leave for an equivalent amount of cash calculated on the ECP staff member’s rate of pay on 10/01/16. In addition, a memorandum dated 4/31/16 from … at the time of election during the election period and on 08/31/16. Must be Active in the ECP as of the date on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-560-2016-executive-compensation-plan-ecp-vacation-exchangeSUNY Bulletin No. SU-262
To provide agency instructions for processing the October 1 2018 Stipend Increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-262-october-2018-stipend-increase-gsnu-employees-represented